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2008 (7) TMI 106 - CESTAT AHMEDABADWhether the appropriation of cash deposit made at the time of provisional release of the seized goods is correct in law or not - No SCN was issued to them within 6 months from the date of seizure as required u/s 124 - Once it is accepted that the director & company are two distinct legal entities, receipt of SCN and OIO by the director cannot fulfil the requirement of Section 124 – revenue is directed to release the goods unconditionally & return the cash deposit made by the company
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